The CBBP followed up on a study released Friday by the Tax
Policy Center, which concluded that Ryan's budget would add
$5.7 trillion to the deficit. The Tax Policy Center also
suggested that Ryan's budget presented the same problem as
Republican presidential nominee Mitt
Romney's tax plan during the campaign. It found that the Ryan
plan could not both trim the deficit and enact sweeping tax cuts
on all income groups.

The CBBP's report, meanwhile, goes further on the TPC's
implication and flatly states that Ryan's plan budget could not
close the $5.7 trillion gap without a massive tax hike for
middle-income earners.

The CBBP estimated that Ryan's budget is even more challenging
than Romney's tax plan — whereas Romney wanted to cut the top tax
rate to 28 percent from 35 percent, the Ryan budget would cut it
to 25 percent from 39.6 percent.

Here are the CBBP's three conclusions, with the third spelling
out what it could mean for incomes of less than $200,000
(emphasis added):

Without any reductions in tax expenditures, the tax cut goals
in the Ryan budget would cut taxes for households with incomes
over $200,000 by about $34,500 and cut taxes for
households with incomes of more than $1 million a year by about
$330,000 on average.

If policymakers enacted the same extremely ambitious
reductions in tax expenditures for filers with incomes above
$200,000 that TPC assumed when it analyzed Romney’s tax plan,
filers with incomes of $1 million or more would lose tax breaks
totaling about $90,000 on average — still leaving them with an
average net tax cut of about $245,000. Households
with incomes above $200,000 would get a net cut of about
$16,000.

And, to fully finance the tax cuts for people with incomes
over $200,000, filers with children and incomes under
$200,000 would see their taxes go up by more than $3,000 on
average, even with the ambitious reductions in tax
expenditures for high-income households that TPC examined.